Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 1 Revised January 2003 June 2001

Scenario VII illustrates the liquidation of contract authority for trust funds, where a nonexpenditure transfer from a Fiscal Service corpus trust 

fund account funds the liquidation. For a detailed description and background related to contract authority and the USSGL accounts 

involved, refer to contract authority scenarios posted on the USSGL Web site.

The main factor that singles out these trust funds with contract authority from other TAFS with contract authority is the involvement of at 

least two different entities. The first entity is the piece managed by the Fiscal Service. The Fiscal Service records the collection and investment of 

receipts. For example, the Fiscal Service -managed Airport and Airway Trust Fund collects taxes paid by airport and airway users. The second 

entity is the piece managed by the Federal program agency. The agency TAFS is the account in which the contract authority is granted and 

where program activities are managed. For example, the Federal Aviation Administration of the U.S. Department of Transportation manages 

the Liquidation of Contract Authorization trust fund, and is responsible for recording the contract authority, recording the appropriations to 

liquidate contract authority, as well as tracking obligations and disbursements of the fund. Note that while the appropriation to liquidate 

contract authority is granted in appropriation acts, the funds will not be transferred via SF 1151 until actually needed for disbursement. This 

is for cash management purposes so that the interest earned in the Fiscal Service TAFS is maximized. In order to capture this concept in the 

USSGL, and in order to support the SF 133 and P&F, USSGL account 4136 Contract Authority to be Liquidated by Trust Funds was 

established, and is the basis of this scenario.

The pages that follow present transactions of the " Fiscal Service corpus account" and the "parent account." The parent account represents the 

agency TAFS, and is referred to as the parent account because it commonly has authority to transfer funds to recipient TAFS. Those types of 

transfers are illustrated in Scenario VIII, Trust Funds with Contract Authority, Part II: Transfers of Contract Authority.

Scenario VII assumes that only "definite" contract authority is involved, and for the sake of simplicity also assumes that programs are not 

subject to apportionment. Refer to Section III, Accounting Transactions, of TFM S2-01-02 (as updated) for a more comprehensive listing of 

detailed transactions.
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 2 Revised January 2003 June 2001

Year 1 Fiscal Service Corpus Account (20X8100) Parent Account (69X8123)

1. To record the enactment of public law for new 

contract authority. 

N/A

1. To record the enactment of public law for new contract 

authority. (TC A166)

Budgetary

4131 CY Contract Authority Realized - Def 1,000

4620 Unob Fds Not Subj to Apport1 1,000

Proprietary

N/A

2. To incur obligations.

N/A

2. To incur obligations. (TC B204)

Budgetary

4620 Unob Fds Not Subj to Apportionment 600

4801 Undelivered Orders – Oblig, Unpaid 600

Proprietary

N/A

 1 A credit to USSGL account 4450 Unapportioned Authority is to be recorded for programs subject to apportionment. Refer to Section III - Accounting Transactions of 

TFM S2-01-02 (as updated) for more detailed transactions.
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 3 Revised January 2003 June 2001

Year 1 Fiscal Service Corpus Account (20X8100) Parent Account (69X8123)

3. The parent account receives an appropriation to 

liquidate contract authority in the amount of $400. Of 

that amount, $300 is immediately requested via SF 

1151 nonexpenditure transfer to be transferred from 

the Fiscal Service corpus account to the parent account 

to cover the expenditure and disbursement in 

transaction #4. A payable is established for the remaining 

$100.

(TC A270, A278)

Budgetary

4620 Unob Fds Not Subj to Apport 400

4127 Amts Appropriated from Specific 

Treasury-Mgd TF TAFS – Payable 100

4129 Amts Appropriated from Specific 

Treasury-Managed Trust Fund

TAFS – Transfers-Out 300

Proprietary

5765 Nonexpenditure Financing Sources -

Transfers-Out 400

1010 Fund Balance With Treasury 300

2150 Payable for Transfers of Currently

Invested Balances 100

3. The parent account receives an appropriation to 

liquidate contract authority in the amount of $400. Of 

that amount, $300 is immediately requested via SF 

1151 nonexpenditure transfer to be transferred from 

the Fiscal service corpus account to the parent account 

to cover the expenditure and disbursement in transaction #4. 

A receivable is established for the remaining $100.

(TC A171, A173)

Budgetary

4126 Amounts Appropriated from Specific TreasuryManaged Trust Fund TAFS - Receivable 100

4136 CA to be Liquidated by TF 100

and

4138 Appropriations to Liquidate CA 300

4135 Contract Authority Liquidated 300

Proprietary

1010 Fund Balance With Treasury 300

1330 Receivable for Transfers of Currently

Invested Balances 100

5755 Nonexpenditure Financing Sources –

Transfers-In 400
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 4 Revised January 2003 June 2001

Year 1 Fiscal Service Corpus Account (20X8100) Parent Account (69X8123)

4. To disburse and expend. 

N/A

4. To disburse and expend. (TC B107)

Budgetary

4801 Undelivered Orders – Oblig, Unpaid 300

4902 Delivered Orders – Oblig, Paid 300

Proprietary

6100 Operating Expenses/Program Costs 300

1010 Fund Balance With Treasury 300
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 5 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4127 100

4129 300

4620 400

400 400

Parent Account (69X8123)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4126 100

4131 1,000

4135 300

4136 100

4138 300

4620 400

4801 300

4902 300

1,400 1,400
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 6 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

Budgetary

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4129 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS –

Transfers-Out 300

4201 Total Actual Resources - Collected 300

Post-Closing Trial Balance:

4127 100

4201 300

4620 400

400 400

Parent Account (69X8123)

Budgetary

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4201 Total Actual Resources - Collected 300

4138 Appropriations to Liquidate CA 300

C2) To record the closing of fiscal year contract 

authority. (TC F206)

4135 Contract Authority Liquidated 300

4139 CA Carried Forward 700

4131 CY Contract Authority Real - Def 1,000

C3) To record the closing of expended authority paid. 

(TC F214)

4902 Delivered Orders – Obligations, Paid 300

4201 Total Actual Resources - Collected 300

Post-Closing Trial Balance:

4126 100

4136 100

4139 700

4201 0 0

4620 400

4801 300

800 800
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 7 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1010 300

2150 100

5765 400

400 400

Closing Entry:

C1) To record the closing of other financing sources into 

cumulative results of operations. (TC F228)

3310 Cumulative Results of Operations 400

5765 Nonexpenditure Financing Sources -

Transfers-Out 400

Post-Closing Trial Balance:

1010 300

2150 100

3310 400

400 400

Parent Account (69X8123)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1330 100

5755 400

6100 300

400 400

Closing Entry:

C1) To record the closing of other financing sources and 

expenses into cumulative results of operations.

(TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 400

3310 Cumulative Results of Operations 100

6100 Operating Expenses/Program Costs 300

Post-Closing Trial Balance:

1330 100

3310 100

100 100
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 8 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

SF 133: Report on Budget Execution and 

Budgetary Resources

N/A

Parent Account (69X8123)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

A. Appropriations (4126E-B, 4138E) 400

C. Contract Authority (4131E) 1,000

6 E. Other Auth w/drawn (4135E, 4136E-B) (400)

7. Total Budgetary Resources 1,000

8. Obligations Incurred (4801E-B, 4902E) 600

9. Unobligated Balance Available (4620E) 400

11. Total Status of Budgetary Resources 1,000

14 C. Undelivered Orders (4801E) 300

15 Total Outlays (calculation) 300
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 9 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance (300)

Col. 3 Cur. Year CA realized 

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled

Col. 5 Postclosing unexpended bal. (1010E) (300)

Col. 6 Other Auth. 0

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned 

Col. 9 Undelivered Orders 

Col. 10 Accounts Pay. and Other Liab. (4127E) 100

Col. 11 Unobligated bal. (4620E) (400)

 Calc (5+6+7+8=9+10+11)

Parent Account (69X8123)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance 0

Col. 3 Cur. Year CA realized (4131E) 1,000 

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled (4135E, 4136E-B) (400)

Col. 5 Postclosing unexpended bal. (1010E) 0

Col. 6 Other Auth. (4131E, 4135E, 4136E) 600

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4126E) 100

Col. 9 Undelivered Orders (4801E) 300

Col. 10 Accounts Pay. and Other Liab. 

Col. 11 Unobligated bal. (4620E) 400

 Calc (5+6+7+8=9+10+11)
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 10 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

Program and Financing Schedule (P & F)

Memorandum Entries

9201 Total investments, start of year 0

9202 Total investments, end of year 0

Parent Account (69X8123)

Program and Financing Schedule (P & F)

Total New Obligations

1000 Total new obligations (4801E-B, 4902E) 600 

Budgetary Resources Available For Obligation

2149 Unobligated balance available, start of year:

Contract authority (Not supported by USSGL)

2200 New budget authority (gross) (calc 4000..6990) 1,000

2390 Total budgetary resources avail for obligation (calc) 1,000

2449 Unobligated balance available, end of year:

Contract authority (Not supported by USSGL)

2499 Total unobligated balance, end of year (4620E) 400

New Budgetary Authority (Gross), Detail

4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 400

4049 Portion applied to liquidate contract authority (4135E,4136E-B)(400) 

4100 Transferred to other accounts (-) 

4200 Transferred from other accounts (+)

4300 Appropriation (total discretionary) (calc) 0

6610 Contract authority (definite) (4131E) 1,000

6661 Transferred to other accounts (-)

6662 Transferred from other accounts (+)

6690 Contract authority (total mandatory) (calc) 1,000

7000 Total new BA (gross) 1,000

(4126E-B, 4131E, 4135E, 4136E-B, 4138E)

Memorandum Entries

7501 Obligated balance, start of year: CA (Not supported by USSGL) 

7502 Obligated balance, end of year: CA (Not supported by USSGL)
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 11 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

OMB Form and Content Statements

N/A

Parent Account (69X8123)

OMB Form and Content Statements (Consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) 300

LIABILITIES and NET POSITION

8. Cum. Results of Operations (3310E) 300

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 300

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 300

Statement of Changes in Net Position

1 Net Cost of Operations 300

8 Net Position – Beginning of Period 0

9 Net Position - End of Period (calc) 300
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 12 Revised January 2003 June 2001

Year 1

Fiscal Service Corpus Account (20X8100)

OMB Form and Content Statements

N/A

Parent Account (69X8123)

OMB Form and Content Statements (Consolidated) 

(continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4126E-B, 4127E-B,

 4129E, 4138E) 0

1C Budg Auth - Contract Authority (4131E) 1,000

4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) (400)

5 Total Budgetary Resources 600

6 Obligations Incurred (4801E-B, 4902E) 600

7B Unob Bal Avail-Exempt from Apport (4620E) 0

9 Total Status of Resources 600

10 Obligations Incurred (4801E-B, 4902E) 600

14C. Undelivered Orders (4801E) 300

15 Total Outlays (calculation) 300

Statement of Financing

1A Obligations Incurred (4801E-B, 4902E) 600

2A Chg in Amt of Goods/Services (Incr)/Decr (4801E-B)(300)

5 Net Cost of Operations (calc) 300
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 13 Revised January 2003 June 2001

Year 2 Fiscal Service Corpus Account (20X8100) Parent Account (69X8123)

1. Parent account requests nonexpenditure transfer of 

funds from the liquidating appropriation that was 

received in year 1. Funds are transferred from the 

corpus account to the parent account. This is 

accomplished via SF 1151. (TC A274)

Budgetary

4127 Amts Appropriated from Specific 

Treasury-Mgd TF TAFS – Payable 60

4129 Amts Appropriated from Specific 

Treasury-Mgd TF TAFS –

Transfers-Out 60

Proprietary

2150 Payable for Trans of Curr Inv Bal 60

1010 Fund Balance With Treasury 60

1. Parent account requests nonexpenditure transfer of 

funds from the liquidating appropriation that was 

received in year 1. Funds are transferred from the 

corpus account to the parent account. This is 

accomplished via SF 1151. (TC A175)

Budgetary

4136 CA to be Liquidated by TF 60

4126 Amts Appropriated fr Specific TreasuryManaged TF TAFS – Receivable 60

and

4138 Appropriations to Liquidate CA 60

4135 Contract Authority Liquidated 60

Proprietary

1010 Fund Balance With Treasury 60

1330 Receiv for Trans of Curr Inv Bal 60
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 14 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100) Parent Account (69X8123)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4127 40

4129 60

4201 300

4620 400

400 400

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4129 Amounts Appropriated from Specific

Treasury-Managed Trust Fund TAFS –

Transfers-Out 60

4201 Total Actual Resources - Collected 60

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4126 40

4135 60

4136 40

4138 60

4139 700

4620 400

4801 300

800 800

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4201 Total Actual Resources - Collected 60

4138 Appropriations to Liquidate CA 60

C2) To record the closing of fiscal year contract 

authority. (TC F206)

4135 Contract Authority Liquidated 60

4139 CA Carried Forward 60
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 15 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

Post-Closing Trial Balance:

4127 40

4201 360

4620 400

400 400

Parent Account (69X8123)

Post-Closing Trial Balance:

4126 40

4136 40

4139 640

4201 60

4620 400

4801 300

740 740
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 16 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1010 360

2150 40

3310 400

400 400

Closing Entry:

N/A

Post-Closing Trial Balance:

1010 360

2150 40

3310 400

400 400

Parent Account (69X8123)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1010 60

1330 40

3310 100

100 100

Closing Entry:

N/A

Post-Closing Trial Balance:

1010 60

1330 40

3310 100

100 100
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 17 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

SF 133: Report on Budget Execution and 

Budgetary Resources

N/A

Parent Account (69X8123)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

A. Appropriations (4126E-B, 4138E) 0

2A. Unob Bal, Brought Fwd (4126B, 4136B, 4139B,

 4201B, 4801B) 400

6E. Other Authority w/drawn (4135E, 4136E-B) 0

7. Total Budgetary Resources 400

8. Obligations Incurred (4801E-B) 0

9. Unobligated Balance Available (4620E) 400

11. Total Status of Budgetary Resources 400

12 Obligated Balance, Net as of Oct 1 (4801B) 300

14C. 14C. Undelivered Orders (4801E) 300

15 Total Outlays (calculation) 0
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 18 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance (360)

Col. 3 Cur. Year CA realized 

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled

Col. 5 Postclosing unexpended bal. (1010E) (360)

Col. 6 Other Auth. 0

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned 

Col. 9 Undelivered Orders 

Col. 10 Accounts Pay. and Other Liab. (4127E) 40

Col. 11 Unobligated bal. (4620E) (400)

 Calc (5+6+7+8=9+10+11)

Parent Account (69X8123)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance (1010E, 4136B, 

4139B) 660

Col. 3 Cur. Year CA realized (4131E) 0

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled (4135E, 4136E-B) 0

Col. 5 Postclosing unexpended bal. (1010E) 60

Col. 6 Other Auth. (4135E, 4136E, 4139B) 600

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4126E) 40

Col. 9 Undelivered Orders (4801E) 300

Col. 10 Accounts Pay. and Other Liab. 

Col. 11 Unobligated bal. (4620E) 400

 Calc (5+6+7+8=9+10+11)
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 19 Revised January 2003 June 2001
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 20 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

Program and Financing Schedule (P & F)

Memorandum Entries

9201 Total investments, start of year 0

9202 Total investments, end of year 0

Parent Account (69X8123)

Program and Financing Schedule (P & F)

Total New Obligations

1000 Total new obligations (4801E-B) 0

Budgetary Resources Available For Obligation

2150 Unobligated balance available, start of year:

Contract authority (Not supported by USSGL)

2200 New budget authority (gross) (calc 4000..6990) 0

2391 Total budgetary resources avail for obligation (calc) 0

2450 Unobligated balance available, end of year:

Contract authority (Not supported by USSGL)

2499 Total unobligated balance, end of year (4620E) 400

New Budgetary Authority (Gross), Detail

4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 0

4049 Portion applied to liquidate contract authority (4135E,4136E-B) 0 

4100 Transferred to other accounts (-) 

4200 Transferred from other accounts (+)

4300 Appropriation (total discretionary) (calc) 0

6610 Contract authority (definite)

6661 Transferred to other accounts (-)

6662 Transferred from other accounts (+)

6690 Contract authority (total mandatory) (calc)

7000 Total new BA (gross) (4126E-B, 4135E, 4136E-B, 4138E) 0

Memorandum Entries

7501 Obligated balance, start of year: CA (Not supported by USSGL) 

7502 Obligated balance, end of year: CA (Not supported by USSGL)
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 21 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

OMB Form and Content Statements

N/A

Parent Account (69X8123)

OMB Form and Content Statements (Consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) (300)

LIABILITIES and NET POSITION

8. Cum. Results of Operations (3310E) (300)

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 0

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 0

Statement of Changes in Net Position

1 Net Cost of Operations 0

8 Net Position – Beginning of Period (3310B) (300)

9 Net Position - End of Period (calc) (300)
Scenario VII

Trust Funds with Contract Authority

Part I: Appropriations to Liquidate Contract Authority - Funded by Nonexpenditure Transfers

VII - 22 Revised January 2003 June 2001

Year 2

Fiscal Service Corpus Account (20X8100)

OMB Form and Content Statements

N/A

Parent Account (69X8123)

OMB Form and Content Statements (Consolidated) 

(continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4126E-B, 4127E-B,

 4129E, 4138E) 0

1C Budg Auth - Contract Authority 

2A Unobligated Bal Brought Forward (4126B, 4127B,

 4136B,4139B, 4201B, 4801B) 0

4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) 0

5 Total Budgetary Resources 0

6 Obligations Incurred (4801E-B) 0

7B Unob Bal Avail-Exempt from Apport (4620E) 0

9 Total Status of Resources 0

12 Obligated Bal, Net – Beg of Pd (4801B) 300

14C. Undelivered Orders (4801E) 300

15 Total Outlays (calculation) 0

Statement of Financing

1A Obligations Incurred (4801E-B) 0

2A Chg in Amt of Goods/Services (Incr)/Decr (4801E-B) (0)

5 Net Cost of Operations (calc) 0